Section 24(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)A registered dealer required to furnish quarterly returns under clause (a) of sub-rule (2) of Rule 20 may make an application to the Commissioner in Form 21 for grant of permission under the proviso to sub-section (1) of Section 19 to furnish an annual return. Such application shall be made within thirty days of the commencement of the year in respect of which the permission is sought and the Commissioner shall pass order on every such application before the expiry of the first quarter of the said year.
